Job work rates for parts of footwear

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....ob work rates for parts of footwear<br> Query (Issue) Started By: - Murari Agrawal Dated:- 19-11-2020 Last Reply Date:- 21-11-2020 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>We are manufacturing parts of footwear like shoe soles & shoe uppers and charging 5% GST under SAC code 9988. Pl let know if it is correct and the relevant notification for this. Thanks Reply By Rajagopalan Ranga....

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....nathan: The Reply: Sir, Parts of foot ware is classifiable under the heading 6406 attracting CGST 9% and SGST 9% vide Sl. No, 171 of Notification No. 01/2017-CT (Rate) dated 28.06.2017 as amended. Reply By Murari Agrawal: The Reply: Yes Sir, but I suppose that is for sale under HSN 6406. I wanted the rate for Job Work under SAC code 9988, where I have been told the rate is 5% for leather & Foo....

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....twear chapter 64, but does that mean complete footwear or the parts also. Kindly clarify. Thanks Reply By KASTURI SETHI: The Reply: In this scenario, if job-work is performed for registered person, rate is 5% otherwise 18%. See Circular No.Circular No. 126/45/2019-GST, dated 22-11-2019 read with Notification No. 20/19-CT(R) dated 30.9.19 amending Notification No.11/17-CT(R) dated 28.6.17 (serial....

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.... No.26). Reply By Murari Agrawal: The Reply: Thanks Sri Kasturi Sir, I just wanted to confirm that foot wear as mentioned in the relevant notification also mean the parts of footwear which goes as &quot;[(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;]&quot; If that be so, the rate of 5%....

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.... is correct for supply to registered person. Reply By KASTURI SETHI: The Reply: Yes. Parts of footwear are also covered.<br> Discussion Forum - Knowledge Sharing ....